Clause 6

Section 13A(6) of the principal Act is amended by deleting the full-stop at the end of paragraph (f) and substituting a semi-colon, and by inserting immediately thereafter the following paragraph:“(g)notwithstanding paragraphs (c) and (f), no dividend paid on or after the commencement of the Income Tax (Amendment) Act 1989 on any share of a preferential nature shall be exempt from tax in the hands of the shareholder.”.